鲅鱼怎么做好吃Table of Contents
Treaty 2014 (2)开会发言
Article 1 - Persons Covered (2)
Article 2 - Taxes Covered (2)
Article 3 - General Definitions (2)
Article 4 - Resident (3)
Article 5 - Permanent Establishment (4)
Article 6 - Income from Immovable Property (4)
Article 7 - Business Profits (5)
Article 8 - Shipping and Air Transport (5)
Article 9 - Associated Enterpris (5)
Article 10 - Dividends (6)
Article 11 - Interest (6)
Article 12 - Royalties (7)
Article 13 - Capital Gains (8)
Article 14 - Independent Personal Services (8)
Article 15 - Income from Employment (8)
Article 16 - Directors’ Fees (9)
Article 17 - Artistes and Sportsmen (9)
Article 18 - Pensions (9)
Article 19 - Government Service (9)
Article 20 - Visiting Professors, Teachers and Students (9)
Article 21 - Other Income (10)
Article 22 - Capital (10)
Article 23 - Methods for Elimination of Double Taxation (10)关于醉酒的诗句
Article 24 - Non-Discrimination (11)
Article 25 - Mutual Agreement Prodedure (11)
Article 26 - Exchange of Information (12)
Article 27 - Assistance in the Collection of Taxes (12)
Article 28 - Procedural Rules for Taxation at Source (12)
Article 29 - Miscellaneous Rules (13)
Article 30 - Members of Diplomatic Missions and Consular Posts (13)
Article 31 - Protocol (13)
Article 32 - Entry into Force (13)
Article 33 - Termination (13)
China (People's Rep.) - Germany
Income and Capital Tax Treaty
(2014)
AGREEMENT BETWEEN
THE FEDERAL REPUBLIC OF GERMANY AND
THE PEOPLE’S REPUBLIC OF CHINA
FOR THE AVOIDANCE OF DOUBLE TAXATION AND
THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2
Taxes Covered
1.This Agreement shall apply to taxes on income and on capital impod on behalf of a Contracting State or its local authorities, irrespective of the manner in which they are levied.
2.There shall be regarded as taxes on income and on capital all taxes impod on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterpris, as well as taxes on capital appreciation.
3.The existing taxes to which the Agreement shall apply are in particular:多想对你说
a)in China:
(i)the individual income tax;
(ii)the enterpri income tax;
(hereinafter referred to as "Chine tax");
b)in the Federal Republic of Germany:
(i)the income tax (Einkommensteuer);
(ii)the corporation tax (Körperschaftsteuer);
(iii)the trade tax (Gewerbesteuer); and
(iv)the capital tax (Vermögensteuer);
including the supplements levied thereon
hereinafter referred to as "German tax").域代码
4.The Agreement shall apply also to any identical or substantially similar taxes that are impod after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
Article 3
General Definitions
1.For the purpos of this Agreement, unless the context otherwi requires:
a)the term "China" means the People’s Republic of China, and when ud in a geographical n, means all the
territory of the People’s Republic of China, including its territorial a, in so far as the Chine laws relating to
taxation apply, and any area beyond its territorial a, insofar as the People’s Republic of China has sovereign
rights of exploration for and exploitation of resources of the a-bed and its sub-soil and superjacent water
resources in accordance with international law and its internal law;
b)the term "Germany" means the Federal Republic of Germany, and when ud in a geographical n, means the
territory of the Federal Republic of Germany as well as the area of the a-bed, its sub-soil and the superjacent
waters adjacent to the territorial a, in so far as the Federal Republic of Germany may exerci sovereign
rights and jurisdiction in conformity with international law and its national legislation for the purpo of exploring, exploiting, conrving and managing the living and non-living natural resources;
c)the term "a Contracting State" and "the other Contracting State" mean the Federal Republic of Germany or China
as the context requires;
d)the term "person" includes an individual, a company and any other body of persons;
e)the term "company" means any body corporate or any entity that is treated as a body corporate for tax purpos;
f)the terms "enterpri of a Contracting State" and "enterpri of the other Contracting State" mean respectively an
enterpri carried on by a resident of a Contracting State and an enterpri carried on by a resident of the other Contracting State;
g)the term "international traffic" means any transport by a ship or aircraft operated by an enterpri that has its
place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
h)the term "national" means:
(i)in respect of the Federal Republic of Germany, any German within the meaning of the Basic Law for the
Federal Republic of Germany and any legal person, partnership and association deriving its status as
such from the laws in force in the Federal Republic of Germany;
(ii)in respect of China, any individual posssing the nationality of the People’s Republic of China, and any legal person, partnership or association deriving its status as such from the laws in force in the People’s
Republic of China;
i)the term "competent authority" means:
(i)in the ca of China, the State Administration of Taxation or its authorized reprentative;
(ii)in the ca of the Federal Republic of Germany, the Federal Ministry of Finance or the agency to which it has delegated its powers.
2.As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwi requires, have the meaning which it has at that ti
me under the law of that State for the purpos of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
Article 4
Resident
1.For the purpos of this Agreement, the term "resident of a Contracting State" means any person who, under
the laws of that State, is liable to tax therein by reason of his domicile, residence, place of incorporation, place of effective management or any other criterion of a similar nature, and also includes that State or its local authorities. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
2.Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a)he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he
has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are clor (centre of vital interests);
b)if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home
available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;
c)if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the
State of which he is a national;
d)if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall
ttle the question by mutual agreement.
3.Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Article 5
Permanent Establishment
1.For the purpos of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterpri is wholly or partly carried on.
2.The term "permanent establishment" includes especially:
a) a place of management;
b) a branch;
c)an office;
d) a factory;
e) a workshop, and
f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3.The term "permanent establishment" likewi encompass:
a) A building site, or construction, asmbly or installation project or supervisory activities in connection therewith,
but only if such site, project or activities last more than twelve months;
b)The furnishing of rvices, including consultancy rvices, by an enterpri through employees or other personnel
engaged for such purpo, but only if activities of that nature continue (for the same or a connected project) within
a Contracting State for a period or periods aggregating more than 183 days within any twelve-month period.
4.Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:
a)the u of facilities solely for the purpo of storage, display or delivery of goods or merchandi belonging to the
enterpri;
b)the maintenance of a stock of goods or merchandi belonging to the enterpri solely for the purpo of storage,
display or delivery;
c)the maintenance of a stock of goods or merchandi belonging to the enterpri solely for the purpo of
processing by another enterpri;
d)the maintenance of a fixed place of business solely for the purpo of purchasing goods or merchandi or of
collecting information, for the enterpri;
e)the maintenance of a fixed place of business solely for the purpo of carrying on, for the enterpri, any other
activity of a preparatory or auxiliary character;
f)the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs
a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a
preparatory or auxiliary character.
5.Notwithstanding the provisions of paragraphs 1 and 2, where a person – other than an agent of an independent status to whom paragraph 6 applies – is acting in a Contracting State on behalf of an enterpri of the other Contracting State and has, and habitually exercis, in that Contracting State an authority to conclude contracts in the name of the enterpri, that enterpri shall be deemed to have a permanent establishment in that Contracting State in respect of
any activities which that person undertakes for the enterpri, unless the activities of such person are limited to tho mentioned in paragraph 4 which, if exercid through a fixed place of business, would not make this fixed place of business
a permanent establishment under the provisions of that paragraph.
6.An enterpri of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely becau it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary cour of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterpri, and conditions are made or impod between that enterpri and the agent in their commercial and financial relations which differ from tho which would have been made between independent enterpris, he will not be considered an agent of an independent status within the meaning of this paragraph.
养生灸7.The fact that a company which is a resident of a Contracting State controls or is controlled by a company which
is a resident of the other Contracting State, or which carries on business in that other State (whether
through a permanent establishment or otherwi), shall not of itlf constitute either company a permanent establishment of the other.
Article 6
Income from Immovable Property
1.Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2.The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any ca include property accessory to immovable property, livestock and equipment ud in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working
of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
3.The provisions of paragraph 1 shall apply to income derived from the direct u, letting, or u in a
ny other form of immovable property.
4.The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpri and to income from immovable property ud for the performance of independent personal rvices.
吴越版西游记Article 7
Business Profits
1.The profits of an enterpri of a Contracting State shall be taxable only in that State unless the enterpri carries on business in the other Contracting State through a permanent establishment situated therein. If the enterpri carries
on business as aforesaid, the profits of the enterpri may be taxed in the other State, but only so much of them as is attributable to that permanent establishment.
2.Subject to the provisions of paragraph 3, where an enterpri of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it mig
ht be expected to make if it were a distinct and parate enterpri engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterpri of which it is a permanent establishment.
3.In determining the profits of a permanent establishment, there shall be allowed as deductions expens which
are incurred for the purpos of the permanent establishment, including executive and general administrative expens so incurred, whether in the State in which the permanent establishment is situated or elwhere.
4.Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterpri to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
手拉手地球村5.No profits shall be attributed to a permanent establishment by reason of the mere purcha by that
permanent establishment of goods or merchandi for the enterpri.
6.For the purpos of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
7.Where profits include items of income which are dealt with parately in other Articles of this Agreement, then the provisions of tho Articles shall not be affected by the provisions of this Article.
Article 8
Shipping and Air Transport
1.Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterpri is situated.
2.For the purpos of this Article, profits from the operation of ships or aircraft in international traffic shall include:
a)profits from the rental on a bare-boat basis of ships or aircraft, and
b)profits from the u, maintenance or rental of containers (including trailers and related equipment ud for the
transport of the containers) ud for the transport of goods or merchandi;
where such u, maintenance or rental, as the ca may be, is incidental to the operation of ships or aircraft in international traffic.
3.If the place of effective management of a shipping enterpri is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbor of the ship is situated, or, if there is no such home harbor, in the Contracting State of which the operator of the ship is a resident.
4.The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Article 9
Associated Enterpris
1.Where
a)an enterpri of a Contracting State participates directly or indirectly in the management, control or capital of an
enterpri of the other Contracting State, or
b)the same persons participate directly or indirectly in the management, control or capital of an enterpri of a
Contracting State and an enterpri of the other Contracting State,
and in either ca conditions are made or impod between the two enterpris in their commercial or financial relations which differ from tho which would be made between independent enterpris, then any profits which would, but for
